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PeerBasis
Compensation Comparability Determination

Two Cranes Institute

Executive Director / CEO

EIN 263165486
WA · NTEE O99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Adams, Executive Director / CEO ($67,000) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Adams — reported title “PRESIDENT & EXEC.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,704 total compensation of comparable organizations → $181,014 $67,000
$15,98110th
$28,93425th
$58,216Median
$82,08175th
$102,44290th
$67,000This org · 58th
p10$15,981
p25$28,934
p50$58,216
p75$82,081
p90$102,442
$67,000

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to WA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $58,166 2024
Made For More Foundation Inc FL$359,152 President $76,231 $79,987 2024
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $39,758 2025
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $147,474 2023
Run Minnesota MN$352,201 Executive Director $56,135 $61,954 2024
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $90,758 2024
Yours Ministry VA$350,896 President/treasurer $60,000 $64,707 2024
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $35,666 2023
Michael's Daughter Foundation CA$369,362 President $14,000 $13,902 2023
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $15,959 2023
So Kids Soar DC$347,935 Executive Dir. $104,615 $105,566 2023
Lexington Fraternal Order Of KY$347,585 President $5,000 $6,000 2024
Avenue941 Inc FL$347,323 Executive Director $71,142 $74,648 2024
Mulberry International KY$347,266 Executive Director $48,900 $57,168 2025
Life Decisions Inc IL$374,246 Chief Vision $35,927 $39,451 2024
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $55,970 2023
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $74,050 2023
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,776 2024
Pathways Core Training Inc TX$335,776 Executive Director $87,130 $100,225 2023
Kids In Focus AZ$335,244 Interim Executive Director $64,552 $69,341 2024
Youth Opportunities Development PA$333,633 Executive Dir. $60,000 $68,805 2023
300 For 300 MI$386,925 Executive Director $77,268 $89,080 2024
The Children Are Our Future NM$387,948 President $6,000 $7,421 2023
Southern Rhode Island Youth Hockey Association RI$329,401 Director $15,400 $16,068 2025
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $20,774 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to WA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default58th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted56th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Susan Adams) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 73 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,000 is reasonable (approximately the 58th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.